Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 9: Taxation Adjustments for Associated Enterprises with Shared Management or Control in Double Tax Avoidance Agreement.</h1> Article 9 of the Double Tax Avoidance Agreement between two Contracting States addresses associated enterprises. It stipulates that if an enterprise in one state participates in the management, control, or capital of an enterprise in the other state, or if the same persons are involved in both enterprises, and the commercial or financial conditions differ from those between independent enterprises, any profits that would have accrued to one enterprise but did not due to these conditions may be included in the profits of that enterprise for taxation purposes.
TaxTMI 
TaxTMI 
